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A public law entity inquired whether its hydraulic infrastructure management activity was exempt from the IAE. The DGT ruled that, as it is not governed by administrative law, it cannot benefit from the exemption applicable to public bodies.
Cuestión planteada La consultante plantea las siguientes cuestiones:
La actividad de la entidad está sujeta al IAE porque cumple los requisitos de ordenación de medios y recursos por cuenta propia para producir o distribuir servicios. No procede la exención del artículo 82.1.a) del TRLRHL porque la entidad no es un organismo público de análogo carácter, al no regirse su actividad por el derecho administrativo. La entidad es el sujeto pasivo del impuesto por las actividades que originan el hecho imponible.
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